Materiality Assessment

Company Brief

A US company with revenues of $11 billion. It employs approximately 38,000 associates, and serves consumers and businesses in North America and other parts of the world with approximately 1,400 retail stores, award-winning e-commerce sites and a dedicated business-to-business sales organization, and a global network of wholly owned operations, franchisees, licensees and alliance partners

Study Challenges


Identifying relevant issues pertaining to the organization and its sector which would later be refined to material issues


Sending survey to large number of respondents and assessing their responses


Creating a ‘Materiality Matrix’ as output of the assessment process

Issues solved through resustainTM

  • The organization partnered with Treeni to carry out materiality assessment which would provide insight on material environmental, social and governance (ESG) issues
  • For materiality assessment, Treeni conducted research by looking at peer sustainability reports, sectoral publications and SASB sector standard
  • Output of the above research was a list of relevant issues

Solution and Value Delivered

  • Identified, categorized and prioritized stakeholders
  • Materiality assessment questionnaire was developed for issue prioritization and the survey was shared (through resustainTM platform) with a total of 910 respondents belonging to various stakeholder groups
  • Responses were received, analyzed and correlated with the ‘leadership survey’ results, based on which Treeni crafted a ‘Materiality Matrix” for the client that provided a list of material topics that could be prioritized
  • KPIs relative to material topics were identified and mapped with GRI and SDGs